Accounting Information Systems: Basic Concepts and Current Issues

PART ONE Introduction and Basic Concepts
	1.  Role and Purpose of Accounting Information Systems
		AIS in the Business World: Dairy Queen
		Definition and Importance of AIS
		AIS Structure
		AIS Information Sources and Information Literacy Concepts
		Critical Thinking
		Text Structure and Content
		Summary
		Key Terms
		Chapter Reference
		End-of-Chapter Activities
	2. Transaction Processing in the AIS
		AIS in the Business World: Transaction Processing at the Restaurant at Kellogg Ranch
		Accounting and Bookkeeping
		Accounting Cycle
		Coding Systems
		Human Judgment and Information Technology
		Critical Thinking
		Summary
		Key Terms
		Chapter References
		End-of-Chapter Activities
	3. Professionalism and Ethics
		AIS in the Business World: Top Flight Travel’s Tax Return
		Professionalism
		Ethics
		Critical Thinking
		Summary
		Key Terms
		Chapter References
		End-of-Chapter Activities
	4. Internal Controls
		AIS in the Business World: Identity Theft in Las Vegas
		Internal Control Definition and Importance
		Risks
		COSO Frameworks
		Internal Control Examples
		Internal Control Applications
		Critical Thinking
		Summary
		Key Terms
		Chapter References
		End-of-Chapter Activities
PART TWO Documentation Techniques
	5. Flowcharting
		AIS in the Business World: Using Flowcharts for SOX Compliance
		Flowchart Types and Conventions
		Flowcharting Tools and Symbols
		Sample Flowcharts
		Flowcharting and Accounting Informations Systems
		Critical Thinking
		Summary
		Key Terms
		Chapter References
		End-of-Chapter Activities
	6. Data Flow Diagramming
		AIS in the Business World: Risk Analysis Using Data Flow Diagrams
		DFD Symbols and Design Considerations
		Data Flow Diagrams and Flowcharts
		Leveled Sets of DFDs
		Database Design
		Critical Thinking
		Summary
		Key Terms
		Chapter References
		End-of-Chapter Activities
	7. REAL Modeling
		AIS in the Business World: Beta Alpha Psi
		Types of Accounting Information Systems
		REAL Modeling
		Cardinalities
		Database Creation from a REAL Model
		Critical Thinking
		Summary
		Key Terms
		Chapter References
		End-of-Chapter Activities
PART THREE Systems Analysis and Information Technology
	8. Information Systems Concepts
		AIS in the Business World: Diverse Systems Development Projects
		Systems Development Life Cycle
		Capability Maturity Model
		Information Technology Selection
		Critical Thinking
		Summary
		Key Terms
		Chapter References
		End-of-Chapter Activities
	9. XBRL
		AIS in the Business World: XBRL at the Federal Deposit Insurance Corporation
		Terminology
		History and Structure
		Global Taxonomies and Tagging Tools
		Organizational Benefits
		Internal Control
		Critical Thinking
		Summary
		Key Terms
		Chapter References
		End-of-Chapter Activities
	10 E-business and Enterprise Resource Planning Systems
		AIS in the Business World: The Business of Managing People
		E-Business
		ERP Systems
		Application Service Providers
		Critical Thinking
		Summary
		Key Terms
		Chapter References
		End-of-Chapter Activities
PART FOUR Business Processes
	11 Sales/Collection Process
		AIS in the Business World: AIM Mail Center
		Porter’s Value Chain
		Process Description
		Documents and Modeling
		Internal Controls
		Information Technology in the Sales/Collection Process
		Critical Thinking
		Summary
		Key Terms
		Chapter References
		End-of-Chapter Activities
	12 Acquisition/Payment Process
		AIS in the Business World: Wal-Mart
		Process Description
		Documents and Modeling
		Internal Controls
		Information Technology in the Acquisition/Payment Process
		Critical Thinking
		Business Process Relationships
		Summary
		Key Terms
		Chapter References
		End-of-Chapter Activities
	13 Other Business Processes
		AIS in the Business World: Dr. Mohammed Ali
		Conversion Process
		Financing Process
		Human Resource Process
		Critical Thinking
		Process Relationships
		Summary
		Key Terms
		Chapter Reference
		End-of-Chapter Activities
	14 Business Process Management
		AIS in the Business World: Employee Expense and Vendor Invoice Processing at America Online
		Nature of Business Process Management
		Basic Principles
		BPM Tools and Techniques
		Case Studies
		Critical Thinking
		Summary
		Key Terms
		Chapter References
		End-of-Chapter Activities
PART FIVE Other Topics in Accounting Information Systems
	15 Computer Crime and Information Technology Security
		AIS in the Business World: Identity Theft
		Business Risks and Threats to Information Systems
		Perpetrators of Computer Crime
		Information Security
		COBIT
		Critical Thinking
		Summary
		Key Terms
		Chapter References
		End-of-Chapter Activities
	16 Decision-Making Models and Knowledge Management
		AIS in the Business World: Knowledge Sharing in CPA Firms
		Information Overload and Other Barriers to Good Decisions
		Decision Models and Knowledge Management
		Critical Thinking
		Summary
		Key Terms
		Chapter References
		End-of-Chapter Activities
	17 Professional Certifications and Career Planning
		AIS in the Business World: Career Paths for Accountants
		Certified Management Accountant
		Certified Fraud Examiner
		Certified Internal Auditor
		Certified Information Systems Auditor
		Career Planning
		Critical Thinking
		Summary
		Key Terms
		End-of-Chapter Activities
	18 Auditing and Evaluating the AIS
		AIS in the Business World: Internal Auditing
		Types of Audits
		Generally Accepted Auditing Standards
		Generic Audit Steps
		Accounting Information Systems and Auditing
		Critical Thinking
		Summary
		Key Terms
		Chapter References
		End-of-Chapter Activities
Glossary
Comprehensive Chapter References
Index